https://www.taxtmi.com/caselaws?id=156310 The Court held that the lack of commercial identity between raw and dressed hides and skins is irrelevant for the purposes of Section 5(3) of the Central Sales Tax Act. The Court set aside the Tribunal's decision and remitted the matter for fresh consideration, emphasizing that the legislative intent was to treat hides and skins as a single commodity regardless of their state. The appellant's claim for exemption was supported based on previous judicial decisions, and the petition was allowed with no order as to costs. en-us Wed, 13 Mar 1991 00:00:00 +0530 Tue, 17 Sep 2013 18:11:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156310 The Court held that the lack of commercial identity between raw and dressed hides and skins is irrelevant for the purposes of Section 5(3) of the Central Sales Tax Act. The Court set aside the Tribunal's decision and remitted the matter for fresh consideration, emphasizing that the legislative intent was to treat hides and skins as a single commodity regardless of their state. The appellant's claim for exemption was supported based on previous judicial decisions, and the petition was allowed with no order as to costs. Case-Laws VAT and Sales Tax Wed, 13 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156310